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A dynamic perspective on the determinants of accounts payable



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Accounts payable has been a crucial part of businesses for hundreds of years and will always be in charge of managing the accounts payable. In this system, accounts payable is the department which is responsible for managing invoices and cash payments to make sure that business cash flow is not disrupted.


 Accounts payable is a department that is a part of the accounting function of a business. It involves paying for items that are essential to the operation of the business. 


For example, accounts payable would be the department that manages the purchase of the raw materials used in the manufacture of a product. It would also be the department that ensures that there is sufficient money kept in a company’s bank accounts to keep up with sales commitments.

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